| Project/Area Number |
25590106
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 監査上の懐疑 / 職業的懐疑心 / 反証 / 実証 / 推定的懐疑 / 中立的懐疑 / 監査認識 / 不正探索型監査 / アサーション / 実証主義 / 反証主義 / 懐疑の広さ / 懐疑の深度 / professional skepticism / audit cognition / audit judgment / presumptive doubt / audit risk approach / accounting assertion / audit proposition / inward skepticism / 監査上の懐疑主義 / 財務諸表監査の質 / 監査の認識プロセス / 監査の失敗 |
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| Outline of Final Research Achievements |
The auditing profession issued SAS No. 99, which deleted statements representing the profession’s conventional position on the neutrality view, and took steps to cope with material misstatements due to fraud. SAS No. 99 emphasized the need for auditors to revise their skeptical mindset. It has not been clear, however, whether the profession, at that time, thought conceptually about the two different degrees of the skeptical mindsetallowable under the concept of a financial statement audit.
A conceptual inquiry is necessary because it will lend support to explaining: (1) how the two perspectives mentioned above are not substitutive but complementary, (2) how the levelof audit skepticism can be measured and can differently influence the audit cognition process, (3) how financial statement audit skepticism and forensic audit skepticism differ, and (4) how the level of audit skepticism changes proactively and reactively depending on the perceived risks that auditors face.
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